Company No: 08282828 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTOR

Edward James Henebury

REGISTERED OFFICE	87 Church Street
	Whitby
	YO22 4BH
	United Kingdom

COMPANY NUMBER

08282828 (England and Wales)

ACCOUNTANT	Morrell Middleton Ltd
	Wellington House
	Aviator Court
	Clifton Moor
	York
	YO30 4UZ

	Note	2026		2025
		£		£
Fixed assets
Tangible assets	3	181,222		187,234
		181,222		187,234
Current assets
Stocks	4	4,500		5,000
Debtors	5	43,764		44,931
Cash at bank and in hand	6	13,046		6,131
		61,310		56,062
Creditors: amounts falling due within one year	7	( 148,716)		( 138,448)
Net current liabilities		(87,406)		(82,386)
Total assets less current liabilities		93,816		104,848
Creditors: amounts falling due after more than one year	8	( 93,815)		( 97,004)
Net assets		1		7,844
Capital and reserves
Called-up share capital	9	1		1
Profit and loss account		0		7,843
Total shareholders' funds		1		7,844

For the financial year ending 31 January 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of WH&G Whitby Limited (registered number: 08282828) were approved and authorised for issue by the Director on 17 August 2026. They were signed on its behalf by:

Edward James Henebury Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

WH&G Whitby Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 87 Church Street, Whitby, YO22 4BH, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The director has assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings	50 years straight line
Plant and machinery etc.	25 % reducing balance
	4 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Properties whose fair value can be measured reliably are held under the revaluation model and are carried at a revalued amount, being their fair value at the date of valuation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. The fair value of the land and buildings is usually considered to be their market value.

Revaluation gains and losses are recognised in other comprehensive income and accumulated in equity, except to the extent that a revaluation gain reverses a revaluation loss previously recognised in profit or loss or a revaluation loss exceeds the accumulated revaluation gains recognised in equity; such gains and losses are recognised in profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

Government grants

Government grants are recognised based on the accrual model and are measured at the fair value of the asset received or receivable. Grants are classified as relating either to revenue or to assets. Grants relating to revenue are recognised in income over the period in which the related costs are recognised. Grants relating to assets are recognised over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	18		18

3. Tangible assets

	Land and buildings		Plant and machinery etc.		Total
	£		£		£
Cost
At 01 February 2025	177,380		143,383		320,763
Additions	0		7,362		7,362
Disposals	0		( 659)		( 659)
At 31 January 2026	177,380		150,086		327,466
Accumulated depreciation
At 01 February 2025	24,834		108,695		133,529
Charge for the financial year	3,547		9,827		13,374
Disposals	0		( 659)		( 659)
At 31 January 2026	28,381		117,863		146,244
Net book value
At 31 January 2026	148,999		32,223		181,222
At 31 January 2025	152,546		34,688		187,234

4. Stocks

	2026		2025
	£		£
Stocks	4,500		5,000

There are no material differences between the replacement cost of stock and the Balance Sheet amounts.

5. Debtors

	2026		2025
	£		£
Other debtors	43,764		44,931

6. Cash and cash equivalents

	2026		2025
	£		£
Cash at bank and in hand	13,046		6,131

7. Creditors: amounts falling due within one year

	2026		2025
	£		£
Trade creditors	23,137		14,611
Taxation and social security	79,457		52,089
Other creditors	46,122		71,748
	148,716		138,448

8. Creditors: amounts falling due after more than one year

	2026		2025
	£		£
Other creditors	93,815		97,004

National Westminster Bank PLC have a charge on 6 White Horse Yard, Whitby.

Amounts repayable after more than 5 years are included in creditors falling due over one year:

	2026		2025
	£		£
Other creditors (secured)	77,004		81,004

National Westminster Bank PLC have a charge on 6 White Horse Yard, Whitby.

9. Called-up share capital

	2026		2025
	£		£
Allotted, called-up and fully-paid
100 Ordinary A shares of £ 0.01 each	1		1